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1972 (12) TMI 38 - SUPREME COURTWhether the process of manufacture had been completed before the mid-night of 28th February? Held that:- There was a certificate given by an expert on behalf of the appellants and there were copies of two letters written by departmental chemists, which accidentally fell into the hands of the appellants, to the effect that before the mid-night of 28th February, 1961 these goods were in a chemically completely manufactured stage. The argument has throughout proceeded on the basis that it is not enough that the goods in question are chemically in a completely manufactured stage and that if there are physical changes brought about later it will still be a manufacture. It was even mentioned by the respondents that the dye- stuff in lumps were not subject to excise duty. We consider it advisable that the matter should be remanded back to the Bombay High Court to enable both parties to produce evidence on the disputed questions.
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